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TAXES (Tables)

12 Months Ended

Sep. 30, 2021

TAXES.

Schedule of income before income taxes

Income before income taxes is derived from the following jurisdiction:

​

​	​	​	​	​	​	​	​	​	​
​	​	For the year ended
​	​	September 30,
​		2021			2020			2019
China		$	3,252,583		$	5,805,349		$	6,941,919
Cayman Islands	​		110,694	​		—	​		—
Total	​	$	3,363,277	​	$	5,805,349	​	$	6,941,919

​

Schedule of significant components of the provision for income taxes

Significant components of the provision for income taxes were as follows:

​

​	​	​	​	​	​	​	​	​	​
​	​	For the year ended
​	​	September 30,
​	​	2021		​	2020		​	2019
Current income taxes		$	301,320		$	951,403		$	984,785
Deferred income taxes	​		(46,187)	​		(86,495)	​		48,655
Total	​	$	255,133	​	$	864,908	​	$	1,033,440

Schedule of significant deferred tax assets and liabilities

Temporary differences and carryforwards of the Company, its subsidiaries, the VIE and VIE’s subsidiaries that created significant deferred tax assets and liabilities are as follows:

​

​	​	​	​	​	​	​
​		As of			As of
​	​	September 30, 2021		​	September 30, 2020
Deferred tax assets:		​			​
Allowance for doubtful accounts and inventory provision	​	$	51,122	​	$	36,451
NOL Carryforwards	​		262,701	​		158,758
Deferred government grants	​		113,297	​		166,041
Total deferred tax assets	​	$	427,120	​	$	361,250

​

Schedule of reconciliation of the statutory rates to the effective tax rate

The following table reconciles the statutory rates to the Company, its subsidiaries, the VIE and VIE’s subsidiaries’ effective tax rate:

​

​	​	​	​	​	​	​	​
​	​	For the year ended
​	​	September 30,
​	​	2021	​	2020	​	2019
China Statutory income tax rate		25.0	%	25.0	%	25.0	%
Effect of favorable income tax rate in the PRC		(13.6)	%	(10.5)	%	(10.2)	%
Permanent difference		(3.8)	%	0.4	%	0.1	%
Effective tax rate		7.6	%	14.9	%	14.9	%

Schedule of taxes payable

The Company, its subsidiaries, the VIE and VIE’s subsidiaries’ taxes payable consists of the following:

​

​	​	​	​	​	​	​
​		September 30,			September 30,
​	​	2021		​	2020
VAT tax payable	​	$	64,129	​	$	644,244
Corporate income tax payable	​		148,204	​		631,590
Business and other taxes payable	​		92,972	​		107,348
Total	​	$	305,305	​	$	1,383,182

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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